Errors not detected by the trial balance

Error of original entry

A wrong figure is entered as both the debit and credit entry.

Compensating error

Two separate errors are made, one on the debit side of the accounts and the other on the credit side, and by coincidence the two errors are of the same amount and therefore they cancel each other out.

Error of omission

An entire double entry is omitted from the ledger accounts.

Error of commission

A debit entry and an equal credit entry have been made but one of the entries has been to the wrong account (e.g if the heat and light expense was debited to the rent account).

Error of principle

Similar to an error of commission but the entry has been made in the wrong type of account (e.g if the electricity expense was debited to a non-current asset account).

Reversal of entries

Debit and credit entries have been made in the correct accounts in the general ledger but have been made to the wrong sides of the wrong accounts.